Application Research Of Balanced Scorecard In Performance Evaluation Of L Company

With the continuous adjustment and upgrading of the industrial structure of the construction industry and increasingly fierce industry competition,the profit margin of China's construction companies has been declining year by year in recent years.In order to maintain profitability,resist the impact of the environment,and avoid being eliminated by the market,the traditional construction industry needs to get rid of the extensive management of the past and adopt a comprehensive and systematic performance management method to ensure that it can effectively achieve its strategic goals.Balanced scorecard is a multi-dimensional performance management tool.It combines corporate strategy and performance management,and selects performance evaluation indicators from a strategic perspective to carry out efficient performance management.This system has been used by many companies at home and abroad,and has performed well in the performance evaluation of these companies.Based on this,this paper takes the balanced scorecard as the theoretical basis and combines the construction company's own strategy and actual situation to establish a new performance evaluation system for traditional construction companies,hoping to improve the performance management level of the enterprise and further improve the enterprise.Core competitiveness.This article starts with the relevant theories of balanced scorecard and performance evaluation,taking the traditional construction company L company as an example,and focuses on the shortcomings of L company's current performance evaluation system.The study found that the performance evaluation system of L company is imperfect,the evaluation indicators are selected one-sidedly,and the application of the evaluation results is unreasonable,making it difficult to provide effective support for achieving the strategic goals of the enterprise.On this basis,through the understanding of the company's corporate development strategy and its own situation,the appropriate indicators are selected,and the weights are divided with the help of the analytic hierarchy process to construct a balanced scorecard suitable for L company Performance evaluation system,and comprehensive evaluation of the company's performance in 2018.The study found that the new evaluation system is more complete and more reasonable than the current one,and can better reflect the strategic goals of the enterprise.Through systematic research on the performance evaluation system of L company's balanced scorecard,this paper hopes to provide reference suggestions for other construction companies in performance evaluation.